REGISTERED NUMBER: 09673640 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Capreolus Club Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P S Jones

REGISTERED OFFICE:

The Gatehouse

2 Devonhurst Place

Heathfield Terrace

Chiswick

London

W4 4JD

REGISTERED NUMBER:

09673640 (England and Wales)

ACCOUNTANTS:

Freeman Carr

Chartered Certified Accountants

The Gatehouse

2 Devonhurst Place

Heathfield Terrace

Chiswick

London

W4 4JD

FIXED ASSETS

Tangible assets

4

27,363

23,545

CURRENT ASSETS

Debtors

5

144,906

78,258

Cash at bank and in hand

126,287

208,284

271,193

286,542

CREDITORS

Amounts falling due within one year

6

85,705

63,224

NET CURRENT ASSETS

185,488

223,318

TOTAL ASSETS LESS CURRENT LIABILITIES

212,851

246,863

CREDITORS

Amounts falling due after more than one year

7

2,687

(13,433

)

PROVISIONS FOR LIABILITIES

(6,841

)

(5,886

)

NET ASSETS

208,697

227,544

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

208,597

227,444

208,697

227,544

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 December 2025 and were signed by:

P S Jones - Director

1.	STATUTORY INFORMATION

Capreolus Club Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & Machinery - 20% reducing balance

Computer Equipment - 20% reducing balance

Fixtures and Fittings - 20% reducing balance

Motor Vehicle - 25% straight line

Financial instruments

The company only enters into basic financial transactions that result in the recognition of financial assets and liabilities like cash and bank balances, trade and other debtors and creditors, loans from banks and other third parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

92,707

Additions

10,658

At 31 July 2025

103,365

DEPRECIATION

At 1 August 2024

69,162

Charge for year

6,840

At 31 July 2025

76,002

NET BOOK VALUE

At 31 July 2025

27,363

At 31 July 2024

23,545

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

53,543

32,622

Amounts owed by participating interests

650

-

Other debtors

90,713

45,636

144,906

78,258

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

16,119

16,119

Trade creditors

3,910

16

Taxation and social security

41,557

34,147

Other creditors

24,119

12,942

85,705

63,224

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

(2,687

)

13,433

8.	RELATED PARTY DISCLOSURES

At the year end date, the director's loan showed a balance of £71,670. The loan bears interest of 2.25% and 3.75% from 6 April 2025 per annum.